Taxation – Use Tax – ‘Price’ Of Leased Vehicles

The trial court incorrectly granted defendant treasury department summary disposition of plaintiff Ford Motor Co.'s request for a $14 million use tax refund.Neither party's position regarding the "price" of the leased vehicles for purposes of computing the use tax is correct.Background"The case involves the definition of 'price' under the Use Tax Act (UTA), MCL 205.91 ...